Pension savings tax charges 09 - Amount of unauthorised payment from a pension scheme, subject to Surcharge

Unauthorised payments are payments by registered pension schemes which are made either to you or in respect of you and which:

• are specifically described in the pensions tax legislation as being unauthorised payments
• do not fit within the pensions tax legislation as being an authorised payment

'Payments' are not always monetary amounts but may include, for example, a transfer of assets.

The scheme administrator should have told you if a payment was an unauthorised payment.

If you received an unauthorised payment, and the payment is subject to the unauthorised payments surcharge, enter the amount of the unauthorised payment in this field.

An unauthorised payment from a registered pension scheme paid to or in respect of you, might have a deduction made from it to cover a tax liability that the scheme administrator of the pension scheme also has in respect of the same payment.

When such a deduction is made, the amount of the unauthorised payment you must enter in this field or in 'Amount of unauthorised payment from a pension scheme, subject to Surcharge' as appropriate, is the amount before the deduction.

For example, if the unauthorised payment would have been £100 but £85 is paid instead because an amount of £15 has been deducted to cover the scheme administrator's tax liability, you must enter £100 in the appropriate box.

The scheme administrator of the pension scheme should tell you if such a deduction has been made.